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Income Tax - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Offences u/s 276(B) and 278(B) - TDS has been deposited by the ...

Income Tax

March 2, 2022

Offences u/s 276(B) and 278(B) - TDS has been deposited by the petitioners a bit late - There might be a case of slight harm in not crediting the TDS amount by 07.03.2013 and in fact considering that the interest has already been paid, it can be safely said that the harm has not taken place. - The entire criminal proceeding whereby cognizance has been taken against the petitioners for the offences u/s 276(B) and 278(B) quashed - HC

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